The proposal has three components that would provide support for the Australian video game industry with investment and tax incentives.

Component 1 – Establish a Games Investment and Enterprise Fund, with investment of $100 million evenly split over 2019‐20, 2020‐21 and 2021‐22.  

Component 2 – Extend the producer tax offset and the post, digital or visual effects tax offset to video game developers.

Component 3 – Allocate $5 million in 2019‐20 to assist in the development of creative co‐working spaces.

This proposal would legalise the production and sale of recreational cannabis in Australia through a tightly regulated model, as follows.

This proposal would legalise the production and sale of recreational cannabis in Australia through a tightly regulated model, as follows.

This proposal would legalise the production and sale of recreational cannabis in Australia through a tightly regulated model, as follows.

This proposal would change the thin capitalisation rules by removing the ‘safe harbour’ and ‘arm’s length’ debt tests, leaving only the ‘worldwide gearing’ debt test.

The proposal would have effect for income years starting from 1 July 2019.

This proposal would change the thin capitalisation rules by removing the ‘safe harbour’ and ‘arm’s length’ debt tests, leaving only the ‘worldwide gearing’ debt test.

The proposal would have effect for income years starting from 1 July 2019.

This proposal has four components.

This proposal has four components.

This proposal would introduce permits on exporting thermal coal, with a yearly cap of total permits
available for purchase. Coal exporters would pay for permits to export thermal coal each year. The
yearly export cap amount and the amount charged for the thermal coal export permits are as follows.

This proposal would introduce permits on exporting thermal coal, with a yearly cap of total permits
available for purchase. Coal exporters would pay for permits to export thermal coal each year. The
yearly export cap amount and the amount charged for the thermal coal export permits are as follows.